1) The Wash Sale rule is for 30 days before AND after the sale, thus 61 days (30+1+30).2) The rule applies both 30 days prior and after. There is no "minimum held" time. Here's an example.6/1/99 - buy 100 of XYZ @ $1008/31/99 - sell 100 of XYZ @ $50The wash sale rule will apply if shares of XYZ are purchased from 7/1/99-9/30/99.jbw
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